Chapter V ACCOUNTS, AUDIT AND REPORTS

The State Government may, after appropriation duly made by the State Legislature, by law in this behalf, make such grants and advances to the Authority as it may deem necessary for the performance of its functions and discharge of its duties under this Act; and all grants and advances made shall be on such terms and conditions as the State Government may determine.

The Authority shall prepare in such form and at such time in each financial year as may be prescribed, its budget for the next financial year, showing the estimated receipts and expenditure of the Authority and forward the same to the Government.

1. (1) The Authority shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form as may be prescribed by the Government in consultation with the Accountant General.
2. (2) The accounts of the Authority shall be audited by the Accountant General at such intervals as may be specified by him and any expenditure incurred in connection with such audit shall be payable by the Authority to the Accountant General.
3. (3) The Accountant General and any person appointed by him in connection with the audit of the accounts of the Authority under this Act shall have the same rights and privileges and authority in connection with such audit as the Accountant General generally has in connection with the audit of Government accounts and, in particular, shall have the right to demand the production of books, accounts, connected vouchers and other documents and papers and to inspect any of the offices of the Authority.
4. (4) The accounts of the Authority, as certified by the Accountant General or any other person appointed by him in this behalf, together with the audit report thereon shall be forwarded annually to the State Government by the Authority and the State Government shall cause the audit report to be laid, within a period of six months from the date of its receipt, before the State Legislature.

1. (1) (a) The Authority shall prepare once every year in such form, and at such time as may be prescribed, an annual report, giving a summary of its activities during the previous year and copies of the report shall be forwarded to the State Government.
   • (b) Such annual report shall include an Annexure containing irrigation backlog of each district based on the State average Rabbi equivalent irrigation potential District-wise sown area, standard Rabbi equivalent irrigation potential from State sector and local sector schemes, percentage of irrigation potential to the sown area, percentage less than the State average, backlog in Hectares for the latest year for which the data is available, and every year thereafter, physical backlog worked out on the basis of State average and financial backlog based on the latest schedule of rates.
   • (c) Such report shall also include Annexure showing District-wise and Region-wise yearly expenditure incurred on the Irrigation Sector and cumulative figures upto latest year for which data is available and every year thereafter.
   • (d) The details of Annexures at clauses (b) and (c) may be modified in accordance with the Governor's directives, from time to time.
2. (2) A copy of the report received under sub-section (1) shall be laid, within six months, after it is received, before the State Legislature.